Test Cases: Expenses

Module	CORE-12	URD	Expenses URD

Status honesty: automatic posting (P1) is verified in code. Account management, the manual draft→issue lifecycle, transfers, and several safeguards (amount validation, transaction-level access control, shift cash movements) are partially built or pending. Cases for those areas are marked accordingly and called out in §3 Traceability.

1. Coverage Summary

Area	URD reqs	Test cases	Covered
Accounts (WAL)	6	6	⚠️ partial
Vouchers & posting (VCH)	12	12	⚠️ partial
Ledger lines (TXN)	4	4	✅
Categories (CAT)	4	4	✅

2. Test Cases

TC-<AREA>-NNN lines up with URD-<AREA>-NNN. Priority = P1 (critical) / P2 (major) / P3 (minor).

2.1 Accounts (WAL)

TC ID	URD ref	Scenario	Steps	Expected	P
TC-WAL-001	URD-WAL-001	Create accounts of each type	1. Create a Cash, Bank, QR, and Mobile-POS account	All four accounts exist, owned by the merchant	P1
TC-WAL-002	URD-WAL-002	One default per type	1. Mark a Bank account as default 2. Mark a second Bank account as default	Only one Bank account stays default for the merchant	P1
TC-WAL-003	URD-WAL-003	New merchant gets accounts	1. Create a new merchant	Default accounts plus internal Inventory and Cost-of-Goods-Sold accounts are seeded	P1
TC-WAL-004	URD-WAL-004	Balance moves with postings	1. Note an account balance 2. Issue a receipt voucher to it	Balance increases by the voucher amount	P1
TC-WAL-005	URD-WAL-005	Account currency	1. Create an account without specifying currency	Account currency defaults to VND	P3
TC-WAL-006	URD-WAL-006	Merchant-scoped visibility	1. As an owner of Merchant B, list accounts	Only Merchant B's accounts are returned; Merchant A's are not	P1

2.2 Vouchers & posting (VCH)

TC ID	URD ref	Scenario	Steps	Expected	P
TC-VCH-001	URD-VCH-001	Voucher types	1. Issue a receipt, a payment, a transfer, and an adjustment	All four voucher types are recorded	P1
TC-VCH-002	URD-VCH-002	Balanced voucher	1. Issue a transfer voucher	Total debit equals total credit	P1
TC-VCH-003	URD-VCH-003	Auto receipt on paid sale	1. Pay a sale order	A receipt voucher is issued, classified Sale, linked to the order; account balance up	P1
TC-VCH-004	URD-VCH-004	Auto payment on PO receipt	1. Receive a purchase order	A payment voucher is issued to the vendor, linked to the PO	P1
TC-VCH-005	URD-VCH-005	Auto stock posting	1. Sell stock (cost basis > 0) 2. Adjust stock	Cost-of-goods and adjustment vouchers post to internal control accounts	P1
TC-VCH-006	URD-VCH-006	Idempotent re-delivery	1. Replay the same sale-payment event	No duplicate voucher is created	P1
TC-VCH-007	URD-VCH-007	Source linkage	1. Inspect an auto-issued voucher	It references its source document (sale order / PO / stock movement)	P1
TC-VCH-008	URD-VCH-008	Voucher numbering	1. Issue several vouchers of one type in a month	Each gets a sequential number per merchant/type/month	P2
TC-VCH-009	URD-VCH-009	Draft then issue	1. Create a draft voucher 2. Approve/issue it	Draft becomes issued; a draft can be deleted before issue	P2
TC-VCH-010	URD-VCH-010	Transfer between accounts	1. Transfer amount A → B	A goes down, B goes up by the same amount; one balanced transfer voucher	P2
TC-VCH-011	URD-VCH-011	Void by reversal	1. Void an issued voucher	A balanced reversal posts; original preserved; balances restored	P2
TC-VCH-012	URD-VCH-012	Shift attribution	1. Record a pay-in/out against a POS session	Voucher is attributed to the shift session	P3

2.3 Ledger lines (TXN)

TC ID	URD ref	Scenario	Steps	Expected	P
TC-TXN-001	URD-TXN-001	Debit/credit lines	1. Inspect a voucher's lines	Lines are debit or credit against accounts	P1
TC-TXN-002	URD-TXN-002	Line carries balance snapshot	1. Inspect a posted line	It carries account, optional category, amount, and balance-before/after	P1
TC-TXN-003	URD-TXN-003	Currency consistency	1. Inspect a voucher's lines	All lines share the voucher's currency	P2
TC-TXN-004	URD-TXN-004	Line source reference	1. Inspect an auto-posted line	It references its source document	P3

2.4 Categories (CAT)

TC ID	URD ref	Scenario	Steps	Expected	P
TC-CAT-001	URD-CAT-001	Seeded categories	1. List system categories	14 seeded categories exist across income and expense	P1
TC-CAT-002	URD-CAT-002	Category typing	1. Inspect categories	Each is typed income or expense	P1
TC-CAT-003	URD-CAT-003	Auto category on auto voucher	1. Pay a sale 2. Receive a PO	Receipt is classified Sale; PO payment uses the Purchase category	P1
TC-CAT-004	URD-CAT-004	Custom child category	1. Add a custom category under a parent	Custom category is created, nested under the parent, scoped to the merchant	P2

3. Traceability

Every Must requirement must map to ≥1 test case. Status reflects what is verified in code today versus pending.

URD requirement	Test case(s)	Status
URD-WAL-001	TC-WAL-001	⚠️ Account types verified in model; create-UI emerging
URD-WAL-002	TC-WAL-002	✅ Covered (unique default index)
URD-WAL-003	TC-WAL-003	✅ Covered (merchant-CDC reconciliation)
URD-WAL-004	TC-WAL-004	✅ Covered (balance maintained per posting)
URD-WAL-005	TC-WAL-005	✅ Covered (currency defaults to VND)
URD-WAL-006	TC-WAL-006	⚠️ Enforced on accounts; transactions/categories controllers less restricted
URD-VCH-001	TC-VCH-001	✅ Covered
URD-VCH-002	TC-VCH-002	✅ Covered (balance assertion, 1e-4 tolerance)
URD-VCH-003	TC-VCH-003	✅ Covered
URD-VCH-004	TC-VCH-004	✅ Covered
URD-VCH-005	TC-VCH-005	✅ Covered
URD-VCH-006	TC-VCH-006	✅ Covered (per-event / per-source dedup indexes)
URD-VCH-007	TC-VCH-007	✅ Covered
URD-VCH-008	TC-VCH-008	✅ Covered (per merchant/type/month sequence)
URD-VCH-009	TC-VCH-009	⚠️ Engine supports draft→issue; merchant UI emerging
URD-VCH-010	TC-VCH-010	⚠️ Transfer voucher type supported; transfer UI emerging
URD-VCH-011	TC-VCH-011	✅ Covered (void = balanced reversal)
URD-VCH-012	TC-VCH-012	⚠️ Pending — shift cash movements not yet wired
URD-TXN-001	TC-TXN-001	✅ Covered
URD-TXN-002	TC-TXN-002	✅ Covered
URD-TXN-003	TC-TXN-003	✅ Covered
URD-TXN-004	TC-TXN-004	✅ Covered
URD-CAT-001	TC-CAT-001	✅ Covered (14 seeded)
URD-CAT-002	TC-CAT-002	✅ Covered
URD-CAT-003	TC-CAT-003	✅ Covered
URD-CAT-004	TC-CAT-004	✅ Covered

Known limitations (from QE assessment)

Verified against code; folded here instead of being described as shipped behavior.

Area	Gap
Amount validation	The ledger does not constrain amount sign/zero at the persistence layer; UI-level validation is the safeguard
Access control depth	Account listing is merchant-scoped; transaction and category endpoints are less restricted than accounts
Shift cash movements	Pay-in / pay-out / safe-drop attribution (URD-VCH-012) is not yet wired end to end
Status-history audit	Voucher lifecycle has issue/void audit fields, but a full status-change history table is not provided

The older module test-cases described a "Draft → Finalized → Voided expense" lifecycle and URD-ENT/LIF/REC/AUD requirement codes that never matched the built finance model. Those have been retired in favour of the verified accounts / vouchers / ledger / categories model above.